现在行会计实务中，由于风险而使资产潜在的价值损失，但处理却不一样。流动资产、长期投资通过计提坏账准备、跌价损失降低资产营运中潜在的价值损失；而固定资产在营运中非折旧价值损失却无相应保障。流动资产、固定资产虽然表现形式不同，但在社会平均利润率作用下，单位资 In accounting practice nowadays, due to the risk that the potential loss of value of the assets, but the treatment is not the same. Current Assets and Long-term Investments With the provision of bad debts, the loss from loss of value reduces the potential loss of value in the asset operation. However, there is no corresponding guarantee for the loss of non-depreciable value of fixed assets in operation. Although current assets and fixed assets have different forms of performance, under the influence of the average profit rate of the society,